[The paragraphs described in the bullet below are effective for audits of fiscal years beginning on or after December 15, 2014. See PCAOB Release No. 2014-002. For audits of fiscal years beginning before December 15, 2014, click here.]

Auditing Standard No. 18, Related Parties, paragraphs 7 and 19.

[The paragraphs described in the first two bullets below are effective for audits of fiscal years ending on or after June 1, 2014. See PCAOB Release No. 2013-007. For audits of fiscal years ending before June 1, 2014, click here.]